TaxTMI 
TaxTMI 
TaxTMI 
Amendment in the Notification 12/2017-State Tax (Rate), dated 29th June 2017.
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....State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Tripura, in the Finance Department, No.12/2017- State Tax (Rate), dated the 29th June, 2017, published in the Tripura Gazette, Extraordinary Issue, vide number 233, dated the 29th June, 2017, namely:- In the said notification, in the Table, - (a) against serial number 3, in the entry in column (3), after the words "a Governmental Authority" the wor....
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....mber, 2018. Nothing contained in this serial number shall apply after the 30th day of September, 2018."; (e) against serial number 22, in the entry in column (3), after item (b), the following item shall be inserted, namely: - "(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent."; (f) after serial number 29 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) "29A Heading Services of life insurance provided or agreed to be 9971 or....
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....vices Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. (j) against serial number 45, in the entry in column (3),- (i) in item (a), after sub-item (ii), the following sub-item shall be inserted, namely:- "(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;"; (ii) in item (b), after sub-item (iii), the following s....
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....of conduct of entrance examination against consideration in the form of entrance fee;"; (ii) in item (b).- (A) in sub-item (iv), the words "upto higher secondary" shall be omitted; (B) after sub-item (iv), the following sub-item shall be inserted, namely:- "(v) supply of online educational journals or periodicals:"; (C) in the proviso, for the word, brackets and letter "entry (b)", the words, brackets and letters "sub-items (i), (ii) and (iii) of item (b)" shall be substituted; (D) after the proviso, the following proviso shall be inserted, namely:- "Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,- (i) pre-school education and education up to higher s....